SEC Company Response from ATLAS TECHNICAL CONSULTANTS, INC. (CIK 0001751143) — May 7, 2020
ATLAS TECHNICAL CONSULTANTS, INC. (CIK 0001751143)
Date: May 7, 2020 · CIK: 0001751143 · Accession: 0001213900-20-011329
AI Filing Summary & Sentiment
File numbers found in text: 333-237748
Referenced dates: May 4, 2020
Show Raw Text
CORRESP
1
filename1.htm
Via EDGAR and Federal Express
May 7, 2020
Division
of Corporation Finance
Office of Trade & Services
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3561
Attention: Mara Ransom, Jim Allegretto
Re: Atlas Technical Consultants, Inc.
Registration Statement on Form S-1
Filed April 20, 2020
File No. 333-237748
Set forth below are the responses of
Atlas Technical Consultants, Inc. to a comment received from the staff of the Division of Corporation Finance (the “Staff”)
of the Securities and Exchange Commission (the “Commission”) by letter dated May 4, 2020, with respect
to the Company’s Draft Registration Statement on Form S-1, File No. 333-237748, filed with the Commission on April 20, 2020
(the “Registration Statement”). Concurrent with the submission of this letter, we are submitting Amendment
No. 1 on Form S-1 to the Registration Statement in response to the Staff’s comments.
For your convenience, the response is
prefaced by the exact text of the Staff’s comment in bold, italicized text.
General
1. We note that a portion of your securities are to be offered and sold in a primary at-the-market offering. Because you are not
eligible to conduct an offering under Rule 415(a)(1)(x), you are ineligible to conduct an at-the-market offering under Rule 415(a)(4).
Please revise your prospectus to set a fixed price at which the securities will be offered and sold, and revise your disclosure
to remove all indications that the securities will be sold at market prices. In this regard, please make the appropriate revisions
on the front cover page of the prospectus and in the plan of distribution section.
RESPONSE:
We acknowledge the Staff’s
comment and have revised the cover page, plan of distribution section and other relevant sections of the Registration Statement
accordingly.
Please direct any questions that you
may have with respect to the foregoing or if any additional supplemental information is required by the Staff, please contact
Julian Seiguer of Kirkland & Ellis LLP at (713) 836-3334, Michael Rigdon of Kirkland & Ellis LLP at (713) 836-3647
or Walter Powell of Atlas Technical Consultants, Inc. at (512) 851-1503.
Very truly yours,
ATLAS TECHNICAL CONSULTANTS, INC.
By:
/s/ Walter Powell
Name:
Title:
Walter Powell
Chief Financial Officer
cc: Mara Ransom (Securities and Exchange Commission)
Jim Allegretto (Securities and Exchange
Commission)
Cara Wirth (Securities and Exchange
Commission)
Lilyanna Peyser (Securities and Exchange
Commission)
Walter Powell (Atlas Technical Consultants,
Inc.)
Julian Seiguer (Kirkland & Ellis
LLP)
Michael Rigdon (Kirkland & Ellis LLP)